The following excerpt is from U.S. v. Shetty, 130 F.3d 1324 (9th Cir. 1997):
A district court's evaluation of the reliability of evidence used for sentencing purposes is reviewed for an abuse of discretion. United States v. Ponce, 51 F.3d 820, 828 (9th Cir.1995).
B. The Net Worth Method in General
Use of the net worth method is proper where a taxpayer's records do not
Page 1332
The above passage should not be considered legal advice. Reliable answers to complex legal questions require comprehensive research memos. To learn more visit www.alexi.com.